Napoli president Aurelio De Laurentiis is facing trial on charges of false accounting, a Rome court has formally decided. The case centers on financial statements from the 2019, 2020, and 2021 seasons, according to reports from Football Italia.
De Laurentiis, along with associate Andrea Chiavelli and the club itself, are accused of inflating capital gains related to player transfers. Specifically, the prosecution alleges that the valuations in the signings of Kostas Manolas from Roma in 2019 and Victor Osimhen from Lille in 2020 were artificially increased.
The Manolas transfer involved midfielder Amadou Diawara, while the Osimhen deal included goalkeeper Orestis Karnezis and Primavera players Manzi, Palmieri, and Liguori. Prosecutors contend that the values assigned to these latter players were inflated to improve Napoli’s financial standing.
Despite the indictment, Napoli will not face sporting sanctions. A previous investigation by the Italian Football Federation’s (FIGC) prosecutor, Giuseppe Chinè, in 2022 resulted in the closure of the sporting investigation, preserving the club’s league status and points total.
De Laurentiis’s legal team has publicly criticized the decision to proceed with the trial, calling the indictment “surprising” and asserting that the case should have been dismissed. Lawyers Gaetano Scalise, Fabio Fulgeri, and Lorenzo Contrada argued that the Guardia di Finanza misapplied accounting principles and that even the public prosecutors acknowledged no financial benefit to Napoli from the transactions.
Aurelio De Laurentiis, born May 24, 1949, is a prominent figure in both Italian football and film. He owns the film production company Filmauro and has produced over 400 films, working with directors such as Mario Monicelli and Ridley Scott. He was awarded the “Variety Profile in Excellence” in 2010 and appointed “Officier de l’Ordre des Arts et des Lettres” by the French Minister of Culture in 2002. He also holds the title of “Grand Officer of the Italian Republic,” bestowed upon him by President Carlo Azeglio Ciampi in 2004.
The trial is scheduled to commence on December 2, 2026.
